Reassessment order quashed as mandatory requirement of notice u/s. 143(2) not complied

Anand Sawroop Vs ITO (ITAT Chandigarh) ITAT Chandigarh held that reassessment order under section 147 of the Income Tax Act cannot be passed without compliance with mandatory requirement of notice under section 143(2) of the Income Tax Act. Thus, order passed u/s. 144 r/w 147 set aside. Facts- The assessee has sold certain immovable property during the F.Y. 2009-10, the AO recorded reasons to the effect that income to the tune of 30,00,000/- has escaped assessment and it is a fit case to issue notice u/s. 148 of the Act. Notice u/s. 148 dt.31/03/2017 was subsequently issued to the assessee re...